R. Michael Howard has been a member of the firm since 1986. Mr. Howard practices in the areas of business planning, taxation and estate planning. He has been a Certified Public Accountant (Inactive) since 1980, and is admitted to practice before the U.S. Tax Court. Mr. Howard is a member of the The Missouri Bar and the American Bar Association. He received his B.B.A. in 1979 and J.D. in 1985 from the University of Mississippi. He was awarded an LL.M. in Taxation in 1986 from New York University.